The tariff classification of wooden wall cabinets from China

NY I81149 May 3, 2002 CLA-2-44:RR:NC:2:230 I81149 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. JoAnn Benson Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: The tariff classification of wooden wall cabinets from China Dear Ms. Benson: In your letter dated April 15, 2002 you requested a tariff classification ruling. The ruling was requested on two cabinets designated by your item numbers LF580/193CA and LF581/193CA. Photographs and diagrams were submitted. The cabinets are made of wood and are designed to be mounted on a wall. The dimensions of the cabinets are 26” high by 16-1/16” wide by 7-3/8” deep. They consist of two shelves and one drawer on the bottom. The shelves are enclosed by a wood framed glass paneled door. Item LF580/193CA has a natural wood finish and item LF581/193CA has a white finish. You inquired whether you need to request a new binding ruling if you change your “LF” number due to a different wood and/or color but make the cabinet to the same part number 193CA specifications. As long as the product is the same wall cabinet made of wood, differences in type of wood or color finish would not change the classification. The applicable subheading for the wooden wall cabinets LF580/193CA and LF581/193CA will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division